A file with the extension .qbx is an accountant's copy of a QuickBooks file. Unlike a standard QuickBooks file, which uses the file extension .qbw, an accountant's copy can be modified only by the addition of notes. Though .qbx files are meant to be used by accountants and tax preparers, they can be opened and converted to working .qbw files by anyone with QuickBooks 2007 or a later version.
Launch QuickBooks and click File.
Select Accountant's Copy and click "Convert Accountant's Copy to Company File." In older versions of QuickBooks you may need to select Utilities instead.
Navigate to the folder that contains your .qbx file, select that file and click "Open."
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Name the new .qbw file that you will create from your .qbx file and click "Save." You can open the new file as you would any .qbw file.